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CCP 11-14-1994
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CCP 11-14-1994
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<br /> ,. <br /> , APlX) <br /> . <br /> October 3, 1994 CERTIFIED PUBLIC ACCOUNTANTS <br /> AND GNSULTANTS <br /> ';-, '''"': <br /> Mr. Terry Post, h~:E~ c -. ~~ JC <br /> City Accountant <br /> City of Arden Hills ,....; <br /> ".- ~, .-'.- <br /> 1450 West Highway 96 <br /> Arden Hills, MN 55112 <br /> Dear Mr. Post: <br /> This letter will confirm our understanding of the services we are to provide for the City of <br /> Arden Hills for the year ended December 31, 1994. We will audit the general purpose <br /> financial statements of the City of Arden Hills as of and for the year ended December 31, <br /> 1994. <br /> . Our audit will be made in accordance with generally accepted auditing standards and <br /> government auditing standards and will include tests of the accounting records of the City of <br /> Arden Hills and other procedures we consider necessary to enable us to express an <br /> unqualified opinion that the financial statements are fairly presented, in all material respects, <br /> in conformity with generally accepted accounting principles. If our opinion is other than <br /> unqualified, we will fully discuss the reasons with you in advance. <br /> Our procedures will include tests of documentary evidence supporting the transactions <br /> recorded in the accounts, and may include tests of the physical existence of inventories, and <br /> direct confirmation of receivables and certain other assets and liabilities by correspondence <br /> with selected individuals, creditors. and financial institutions. We will request written <br /> representations from your attorneys as part of the engagement, and they may bill you for <br /> responding to this inquiry. At the conclusion of our audit, we will also request certain <br /> written representations from you about the financial statements and related matters. <br /> . Member of American Institute of Certified Public Accountants Private Companies Practice Section <br /> 11\ EA:T Htc:nw.Y STREET. ;Uer ie: ::lEASTl'I'ARl.STRfET 10000:-l(lRTHlANO!'I.AZA <br /> ?() f\{IX1IM 1\1 nnx 1-1\ lMl\'\XbT.'!l.lTHSTREET <br /> '.I.':".'.~~,To. :'.II~:~E:;(1TA i'''.'';''':'''' ,l'l.'ATn\'~A. ~lI:\~E~l[,\ \\,,""',' '., ,II~\'F.AI\'I.I';..\IIN".~JTA ',l'l <br /> J' __ ,;":11\1"1<- l~I.'. ",_...~\\ <br /> . <br />
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